The Work in Process Inventory account of a manufacturing company has a $9,873 debit balance. The company applies overhead using direct labor cost. The cost sheet of the only job still in process shows direct material cost of $3,300 and direct labor cost of $2,100. Therefore, the company's predetermined overhead rate is: Multiple Choice 64% of direct labor cost. 157% of direct labor cost. 213% of direct labor cost. 136% of direct labor cost 1. Crector cost